Skip to main content
California Department of Education Logo
California Department of Education
Official Letter
California Department of Education
Official Letter
January 22, 2026

Dear County Superintendent of Schools:

Proposed Recovery of Unspent Funds for
Proposition 39 California Clean Energy Jobs Act

The proposed recovery of payment for Proposition 39 California Clean Energy Jobs Act (Proposition 39), in the amount of $26,600,333.06, is made in accordance with California Public Resources Code (PRC) Section 26240(h)(1), which requires local education agencies (LEAs) to pay back funds not used in accordance with statute or regulations. The Proposition 39 Guidelines required approved Proposition 39 projects to be completed by June 30, 2021, and PRC 26240(b) required LEAs to report expenditures no later than 15 months after completing eligible projects. The amount of this recovery is based on the expenditure amounts reported by LEAs to the California Energy Commission.

LEAs will have until February 27, 2026 (approximately six weeks) to review the proposed recovery amounts prior to the recovery action that will be completed by April 2026.

For Standardized Account Code Structure coding, use Resource Code 6230, California Clean Energy Jobs Act, and Revenue Object Code 8590, All Other State Revenue.

LEAs that would like to dispute the proposed recovery amount may contact Christopher Meyer, California Energy Commission, by email at Christopher.meyer@energy.ca.gov.

If you have additional questions, please contact the Categorical Allocations and Audit Resolution Office, by email at prop39fiscal@cde.ca.gov.

Sincerely,

Keith Smith, Education Fiscal Services Administrator
Categorical Allocations and Audit Resolutions Office
School Fiscal Services Division

Last Reviewed: Thursday, January 22, 2026

Recently Posted in Allocations & Apportionments

  • CAARO Update Issue #2026-09 (added 20-Jul-2026)
    July 20, 2026: Categorical Allocations and Audit Resolution Office (CAARO) Updates – twice monthly notifications of key reporting deadlines, applications for funding, annual audits, and any other topics related to programs administered by CAARO.
  • Funding Excel Files, FY 2026–27 Advance (added 20-Jul-2026)
    Apportionment exhibits provide detail of the distribution of funds by either county, district, or charter school for fiscal year (FY) 2026–27 Advance Apportionment.
  • 2026–27 Advance Apportionment ADA: Section 75.70 (added 15-Jul-2026)
    Fiscal Year 2026–27 advance apportionment average daily attendance (ADA) for the allocation of supplemental taxes pursuant to Section 75.70 of the Revenue and Taxation Code.
  • 2026–27 Advance Apportionment (added 15-Jul-2026)
    2026–27 Advance Apportionment Average Daily Attendance for Allocation of Supplemental Taxes
  • Ltr1-26: Lottery Revenue Projections (added 14-Jul-2026)
    Detail letter to the county offices and district county business officials and charter school administrators regarding lottery revenue projections for fiscal year 2026-27.

  • Ltr3-25: Third Quarter Lottery (added 02-Jul-2026)
    Lottery Third Quarter Lottery Apportionment letter for fiscal year 2025-26.
  • FY 2025-26 CSPP Year-End Reporting Reminders (added 26-Jun-2026)
    The purpose of this letter is to provide California State Preschool Program (CSPP) contractors guidance regarding due dates and reporting requirements related to June year-end and audit reports for the fiscal year ending June 30, 2026.
  • CAARO Update Issue #2026-08 (added 22-Jun-2026)
    June 22, 2026: Categorical Allocations and Audit Resolution Office (CAARO) Updates – twice monthly notifications of key reporting deadlines, applications for funding, annual audits, and any other topics related to programs administered by CAARO.
  • 2025–26 Second Principal Apportionment (added 19-Jun-2026)
    In June and/or July, county treasurers will receive a warrant that reflects state aid for school districts, charter schools, and county offices of education for programs included in the 2025–26 Second Principal (P-2) Apportionment.
  • Calculations to Determine 2025–26 P-2 (added 19-Jun-2026)
    Detail of calculations to determine the 2025–26 Second Principal Apportionment.